cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Trisni Suryarini
Contact Email
aaj@mail.unnes.ac.id
Phone
+628164251606
Journal Mail Official
aaj@mail.unnes.ac.id
Editorial Address
Department of Accounting, Faculty of Economics and Business, Universitas Negeri Semarang, Building L 2nd Floor, Sekaran, Gunungpati, Semarang, Indonesia 50229
Location
Kota semarang,
Jawa tengah
INDONESIA
Accounting Analysis Journal
Published by Universitas Negeri Semarang
ISSN : 22526765     EISSN : 25026216     DOI : https://doi.org/10.15294/aaj.v13i2
Core Subject : Economy,
Economics, Econometrics & Finance
This journal contains empirical studies regarding the Financial and Capital Market Accounting, Auditing, Accounting Information Systems, Management Accounting, Taxation, Public Sector Accounting, and Islamic Accounting.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 7 Documents
 1 
Search results for , issue "Vol. 13 No. 1 (2024)" : 7 Documents clear
Media Background of Directors and Financial Risk Disclosure: Evidence from Indonesia Mujtaba, Muhammad Irsyad Elfin; Aini, Siti Nur; Narsa, I Made
Accounting Analysis Journal Vol. 13 No. 1 (2024)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v13i1.620

Abstract

Purpose: This research aims to examine the impact of the media background of board members on the financial risk disclosure practices of companies in the Indonesian business context. Method: The research method utilized data from non-financial companies listed on the Indonesia Stock Exchange (IDX) during the period 2010-2021. Ordinary Least Squares (OLS) regression analysis was employed to test the relationship between the independent variable (media background of board members) and the dependent variable (the quality of financial risk disclosure). Findings: The results of the study indicate that board members with a media background tend to disclose fewer financial risks, suggesting that the influence of a media background can affect financial risk disclosure practices. Novelty: The novelty of this research lies in exploring the impact of media backgrounds in the context of financial risk disclosure in Indonesian companies, providing new insights into the dynamics of corporate governance and the role of media in an increasingly information-driven era.
Gender Diversity in the Boardroom and Earnings Quality: The Monitoring Role of Institutional Ownership Budastra, Made Aditya; Isnalita, Isnalita
Accounting Analysis Journal Vol. 13 No. 1 (2024)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v13i1.1618

Abstract

Purpose : Earnings are a critical component of the income statement because most investors use them to make investment decisions in the company. Consequently, board of directors has a critical responsibility to present high-quality earnings reports and free from any elements of manipulation to ensure that investors are not misled when using them as a performance benchmark. The purpose of this study is to provide empirical evidence regarding the effect of board of directors’ gender diversity on earnings quality. Furthermore, this study also investigates the moderating role of institutional ownership on the effect of board of directors’ gender diversity on earnings quality. Method : The study uses a sample of 682 firm-year observations of manufacturing companies on IDX from 2015 to 2019. The data analysis technique used is Moderated Regression Analysis (MRA) with an Ordinary Least Square (OLS) approach. Findings : The study finds that the improvement in the quality of reported earnings is not determined by the level of gender diversity among company directors. Furthermore, this study also proves that the effectiveness of institutional ownership roles can help strengthen the gender diversity mechanism to improve the quality of reported earnings. This finding suggests that in developing countries such as Indonesia, the role of institutional ownership is effective in providing external monitoring of the firm’s board and reducing the board’s incentives to manipulate the firm’s earnings.  Novelty : The study is the first to examine the moderating role of institutional ownership in the board of directors’ gender diversity and earnings quality.
Characteristics of the Board of Commissioners, Directors, and Financial Distress Sari, Wa Ode Nurmila; Setiawan, Doddy
Accounting Analysis Journal Vol. 13 No. 1 (2024)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v13i1.1896

Abstract

Purpose : The purpose of this study is to determine whether the quality of the board of directors and commissioners affects financial distress. These characteristics are reviewed based on the percentage of female commissioners, independent commissioners, size of the board of commissioners, education of the board of commissioners, percentage of female directors, percentage of independent directors, education of directors, and size of the board of directors. Method : The study used a sample of 222 Indonesian State-Owned Enterprises from 2016 to 2021. The data analysis technique used was logistic regression analysis. Findings : First, the data empirically demonstrates that the percentage of female commissioners, independent commissioners, educational policy, and board size all positively impact financial distress. Second, financial trouble is unaffected by the percentage of female directors, independent directors, the education of the board of commissioners, and the size of the board. Novelty : The research sample is where this study differs from other research. Prior research only looked at one industry of companies experiencing financial trouble in wealthy nations. The State-Owned Enterprises industry in Indonesia is the main subject of this study.
Factors Affecting Voluntary Switching of Public Accounting Firms: What is the Role of Auditor Reputation? Naibaho, Eduard Ary Binsar; Amanda, Silvisia
Accounting Analysis Journal Vol. 13 No. 1 (2024)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v13i1.2074

Abstract

Purpose : The research examines the effects of audit opinion, company growth, and financial distress on voluntary public accountant firms’ switching, with the auditor’s reputation acting as a moderating variable. Method : Voluntary Public Accountant Firms Switching and Audit Opinion in this study are measured using dummy variables. Company Growth is measured through a proxy of sales changes, and Financial Distress is gauged using the Debt-to-Equity Ratio. The study uses a purposive sampling method and secondary data from 76 companies in the ASEAN 5 region, Japan, and Australia, all falling under the Consumer Staples sector in the S&P Capital IQ, during 2013-2022. The study uses a regression logistic model. Findings : The research indicates that audit opinion, company growth, and financial distress do not significantly impact voluntary public accountant firms’ switching. The study also demonstrates that an Auditor’s Reputation cannot moderate the impact of Audit Opinion, Company Growth, and Financial Distress on Voluntary Public Accountant Firms Switching. Novelty : Employing two periods of auditor switching, each spanning five years, to comprehensively examine the voluntary auditor switching phenomenon.
Corporate Governance for Mitigating Financial Distress during COVID-19 in Non-Financial Firms on Indonesia Stock Exchange Rohman, Naufal Aulia; Suhardianto, Novrys
Accounting Analysis Journal Vol. 13 No. 1 (2024)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v13i1.2124

Abstract

Purpose: This study aims to examine the effect of corporate governance mechanisms on financial distress using the proxies of institutional ownership and independent commissioners during the COVID-19 pandemic from 2020 to 2022. Method: The research involves a robust sample of 886 companies listed on the Indonesia Stock Exchange, excluding the financial industry. Through the application of logistic regression analysis using SPSS 29, a thorough examination of the data is conducted to unravel the intricate relationship between corporate governance mechanisms and the probability of financial distress. Findings: The results showed that the corporate governance mechanism proxied by institutional ownership and independent commissioners was proven to reduce the probability of financial distress during the COVID-19 pandemic from 2020 to 2022. Novelty: As a result, this study successfully presents empirical evidence that supports the need for companies to implement good corporate governance to prevent potential business risks such as financial distress both under normal conditions and during unpredictable crises such as the COVID-19 pandemic.
Social Commerce Success Impact on Business Performance Insight From TikTok Shop Phenomena in Indonesia Ardiansah, Muhammad Noor; Azizah, Asmaul; Sadida, Afiat
Accounting Analysis Journal Vol. 13 No. 1 (2024)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v13i1.2778

Abstract

Purpose : Social commerce has revolutionized as a more interactive business platform beyond e-commerce, but there are still limited studies on its success and impact on TikTok Shop’s performance case as the most popular social commerce. This study investigates the determinants of success in the framework of Delone and Mclean’s information system success model, which was developed by attributing its impact on TikTok Shop’s business performance.Method : The research was conducted on Generation Z users and entrepreneurs who use TikTok Shop as an essential part of business in Indonesia, using SEM analysis through the stages of outer model, inner model, goodness fit, and hypothesis testing.Findings : The results show that the usage level is indicated by system quality and trust, while user satisfaction is indicated by information quality, service quality, and trust, which affect the success of TikTok Shop and positively influence the seller’s business performance. Social media transformation into social commerce requires consideration of usage and user satisfaction as determinants of system success that practically affect the seller’s business performance. Novelty : The study proposes the trust variable as an extension of Delone and Mclean’s ISSM and examines its direct relationship with multidimensional seller performance so that it can be developed to enrich the existing model.
Value Relevance of Corporate Tax Avoidance in Listed Consumer Goods Firms in Nigeria Daniya, Abdulazeez Adeiza; Dandago, Kabiru Isa; Muhammad, Muhammad Liman
Accounting Analysis Journal Vol. 13 No. 1 (2024)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v13i1.6501

Abstract

Purpose : In the last couple of years, the Nigerian government has vigorously increased its revenue base through economic diversification with an unprecedented focus on taxation. It constitutes an economic burden on the manufacturing companies that pay different types of tax. Therefore, they are left with no option but to optimize their tax avoidance effort to continue to create value for the shareholders. Therefore, this study evaluates the value relevance of corporate tax avoidance in listed consumer goods firms for 12 years (2009-2020). Method : Both Tax Saving (T.S.) and Tax Shelter (TSh) were used as proxies for tax avoidance, while Tabin’s Q (T.Q.) was used to measure value. The study employs correlational research design because it allows the relationship between quantitative data to be established, and the quantitative data from the annual reports and accounts of the firms were analyzed using fixed effect regression, having carried out some robustness tests such as normality, VIF, Heteroskedasticity, and Hausman specification tests respectively.Findings : The study revealed that increased tax savings led to an insignificant reduction in firm value. However, an increase in tax shelter propensity and firm age led to a significant improvement in the value of the firms. Consequently, the study found no empirical evidence to reject the first hypothesis, while the second hypothesis was rejected.Novelty : Despite the paucity of studies in Nigeria, there is no available study in Nigeria to the best of our knowledge that used tax shelter as a measure of tax avoidance, which makes this study novel and different from other few available Nigerian studies.

Page 1 of 1 | Total Record : 7

 1 

Filter by Year

2024 2024


Reset
Filter By Issues
All Issue Vol. 14 No. 3 (2025) Vol. 14 No. 2 (2025) Vol. 14 No. 1 (2025) Vol. 13 No. 3 (2024) Vol. 13 No. 2 (2024) Vol. 13 No. 1 (2024)